The role of organizational antecedents in fostering accounting intelligence adoption: The mediating influence of organizational culture

IF 1.5 Q3 MANAGEMENT Human systems management Pub Date : 2023-12-29 DOI:10.3233/hsm-230194

Ayman Al-Shanti, Mohammad Jebreel, Majed Qabajeh, A. Nassoura, Rana Airout

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引用次数: 0

Abstract

BACKGROUND: The insurance sector in Jordan stands to gain significant benefits from the adoption of Accounting Intelligence (AI) systems, which can transform decision-making processes, enhance operational efficiency, and elevate customer satisfaction. OBJECTIVE: This study investigates the mediating role of organizational culture in the relationship between three key organizational factors—top management support (TMS), information technology (IT), and organizational size (OS)—and AI system adoption (AIA) in Jordan’s insurance companies. METHODS: Using a quantitative approach, the study surveyed 274 employees from Jordanian insurance companies. The data was analyzed using structural equation modeling (SEM) and confirmatory factor analysis (CFA) to assess the study’s hypotheses and ensure data reliability and validity. RESULTS: The findings revealed substantial support for the relationships between TMS, IT, OS, and organizational culture (ORC). Additionally, organizational culture emerged as a mediating factor influencing AI system adoption (AIA) adoption. However, certain direct relationships, such as ORC and AIA, and the mediating role of organizational culture in the relationship between IT and AIA, were context-dependent and lacked support. IMPLICATIONS: Organizational culture plays a critical role in mediating the relationship between key organizational factors and AIA in Jordan’s insurance sector.

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组织先决条件在促进会计智能应用中的作用：组织文化的中介影响

背景：采用会计智能（AI）系统可以改变决策流程、提高运营效率并提升客户满意度，约旦的保险行业将从中获得巨大收益。目的：本研究探讨了组织文化在三个关键组织因素--高层管理支持（TMS）、信息技术（IT）和组织规模（OS）--与约旦保险公司采用 AI 系统（AIA）之间的中介作用。方法：本研究采用定量方法，对约旦保险公司的 274 名员工进行了调查。使用结构方程建模（SEM）和确证因子分析（CFA）对数据进行分析，以评估研究假设并确保数据的可靠性和有效性。结果：研究结果表明，TMS、IT、OS 和组织文化（ORC）之间的关系得到了大量支持。此外，组织文化还是影响人工智能系统采用（AIA）的中介因素。然而，某些直接关系，如 ORC 和 AIA，以及组织文化在 IT 和 AIA 关系中的中介作用，都是受环境影响的，缺乏支持。意义：在约旦保险业，组织文化在关键组织因素与 AIA 之间的关系中起着至关重要的中介作用。

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来源期刊

Human systems management MANAGEMENT-

CiteScore

3.50

自引率

30.40%

发文量

期刊介绍： Human Systems Management (HSM) is an interdisciplinary, international, refereed journal, offering applicable, scientific insight into reinventing business, civil-society and government organizations, through the sustainable development of high-technology processes and structures. Adhering to the highest civic, ethical and moral ideals, the journal promotes the emerging anthropocentric-sociocentric paradigm of societal human systems, rather than the pervasively mechanistic and organismic or medieval corporatism views of humankind’s recent past. Intentionality and scope Their management autonomy, capability, culture, mastery, processes, purposefulness, skills, structure and technology often determine which human organizations truly are societal systems, while others are not. HSM seeks to help transform human organizations into true societal systems, free of bureaucratic ills, along two essential, inseparable, yet complementary aspects of modern management: a) the management of societal human systems: the mastery, science and technology of management, including self management, striving for strategic, business and functional effectiveness, efficiency and productivity, through high quality and high technology, i.e., the capabilities and competences that only truly societal human systems create and use, and b) the societal human systems management: the enabling of human beings to form creative teams, communities and societies through autonomy, mastery and purposefulness, on both a personal and a collegial level, while catalyzing people’s creative, inventive and innovative potential, as people participate in corporate-, business- and functional-level decisions. Appreciably large is the gulf between the innovative ideas that world-class societal human systems create and use, and what some conventional business journals offer. The latter often pertain to already refuted practices, while outmoded business-school curricula reinforce this problematic situation.